Guidance

Camping or beach mat (Tariff notice 26)

An article measuring approximately 160 × 54 × 38 centimetres and weighing approximately 1.5kg, consisting of 2 layers of textile fabric assembled together and a padding of cellular plastic inside, presented as a camping or beach mat.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

An article measuring approximately 160 × 54 × 38 centimetres and weighing approximately 1.5kg, consisting of 2 layers of textile fabric assembled together and a padding of cellular plastic inside. The inner side of the textile fabric is coated with plastics.

The article has a back support consisting of a collapsible frame of metal rods which is partially integrated in the article. A storage bag is sewn to the edge of the back support. The back support can be adjusted in height by means of a strap with a buckle of plastics.

The article can be folded to be transported or stored. It has a carrying strap sewn to the upper corners of the back support, and there are various ‘Velcro’-type straps to fasten the back support to the lying surface during transportation or storage.

It is presented as a camping mat or as a beach mat.

Classification (Combined Nomenclature (CN) code)

6306 90 00

Reason

Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the CN and by the wording of CN codes 6306 and 6306 90 00.

Due to the textile material constituting the main part of the surface, the textile material gives the article its essential character within the meaning of GIR 3(b).

According to its objective characteristics (lightweight, plastic-coated for protection, quick to set up and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the CN Explanatory Notes to subheading 6306 90 00).

Classification of the article under heading 9404 as an article of bedding or similar furnishing, such as a mattress, is excluded as the article is not designed for furnishing a bed and is not similar to a mattress or the like. The article is therefore to be classified under CN code 6306 90 00 as other camping articles.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 25 June 2019